财政支出绩效评价是适应市场经济条件下财政支出管理需要而产生的,是对政府的公共支出所产生的效果和影响进行评价的行为。在市场经济国家,所谓效益财政,主要就是开展财政支出绩效评价,这已成为政府加强宏观管理,提高财政资金运行效率,增强政府公共支出效果的重要手段。在我国,随着公共财政框架的逐步建立,开展财政支出绩效评价工作成为当前财政改革面临的一项重要课题。 The performance appraisal of fiscal expenditure is generated by the need of fiscal expenditure management under the condition of market economy and is the evaluation of the effect and impact of government public expenditure. In market economy countries, the so-called efficiency finance mainly carries out the performance appraisal of fiscal expenditure, which has become an important means for the government to strengthen macroscopic management, improve the operational efficiency of financial funds and enhance the effect of government public expenditure. In our country, with the gradual establishment of the public finance framework, carrying out the performance appraisal of fiscal expenditure has become an important issue facing the current fiscal reform.